GST Registration for Exporters
Exporters of goods and services get GST at 0% (zero-rated) — but only after filing LUT (Letter of Undertaking) or paying IGST upfront and claiming refund. Working capital blockage is the single biggest exporter pain point that LUT solves.
Why Exporters need GST registration
- Enterprise and B2B clients require a valid GSTIN before onboarding — exporters without GST lose deals.
- Input Tax Credit (ITC) on office rent, software, equipment and marketing spend directly reduces tax outflow.
- Voluntary registration below the ₹20L / ₹40L threshold is common when serving inter-state or international clients.
- Payment aggregators (Razorpay, Stripe) and marketplaces auto-collect TCS — GSTIN is needed for reconciliation.
- Compliance readiness for investor due diligence, bank loans and government tenders.
Scheme choice for Exporters
Regular scheme mandatory for exports.
HSN / SAC codes typically used
| Code | Description | GST rate |
|---|---|---|
| 998314 | Export of IT / SaaS services | 0% (LUT) |
| 998311 | Export of consulting | 0% (LUT) |
| 6109 / 6110 | Export of garments | 0% (LUT) |
| 3004 | Export of pharma formulations | 0% (LUT) |
| 0901 | Export of coffee / spices | 0% (LUT) |
Top 5 pain points Exporters face
- 1Without LUT, exports need upfront IGST payment — refund cycle is 60–90 days.
- 2LUT is FY-specific — must be re-filed every April.
- 3Foreign inward remittance certificate (FIRC) reconciliation is essential for refund claim.
- 4SEZ supplies are zero-rated but need separate documentation (Bill of Export).
- 5Deemed exports (supply to EOU, project authority) follow different refund route.
ITC strategy for Exporters
- Claim full ITC on inputs used for exports — no reversal needed under zero-rating.
- File LUT within 15 days of GSTIN for hassle-free export invoicing.
- Monthly refund of accumulated ITC via RFD-01 form.
Compliance calendar
| Return / form | Due date | Notes |
|---|---|---|
| GSTR-1 | 11th of next month | Outward supply — invoice-wise details. |
| GSTR-3B | 20th of next month | Summary return + tax payment. |
| GSTR-9 | 31 December (next FY) | Annual return (turnover > ₹2Cr). |
| LUT (if exports) | Annually in April | Zero-rated export enabler. |
Start GST registration for your exporters business
Flat ₹999. CA-led. GSTIN in 3–7 days. First return filed free.
Services Exporters usually pair with GST
Everything CA-led, priced flat, and tied back to your GSTIN so nothing falls through the cracks.
GST Registration for Exporters
Get your GSTIN in 3–7 days with CA-drafted REG-01, LUT and the first return filed free.
Learn moreMonthly GST Return Filing for Exporters
GSTR-1, GSTR-3B, IFF and GSTR-9 filed on time with reconciled ITC and zero late-fee risk.
Learn moreIncome Tax Return Filing for Exporters
ITR-3 / ITR-4 / ITR-5 filed by CAs — presumptive scheme, capital gains and foreign-income handled.
Learn moreAccounting & Bookkeeping for Exporters
Cloud books tied to GST returns — invoices, purchases, ITC and P&L reconciled every month.
Learn moreMSME (Udyam) Registration for Exporters
Free Udyam certificate that unlocks 45-day payment protection, tender preference and subsidies.
Learn moreClass-3 Digital Signature for Exporters
DSC + token delivered pan-India — mandatory for MCA filings, e-tenders and Income-tax audit sign-off.
Learn moreWhere Exporters register GST most
City-specific GST Registration guides for exporters — jurisdiction, address-proof nuance and on-ground pickup, priced flat ₹999.
Local jurisdiction, CGST Mumbai Zone, address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Delhi Zone (Delhi North, South, East, West, Central), address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Bengaluru Zone, address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Gurugram Commissionerate, address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Noida (Gautam Budh Nagar), address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Hyderabad Zone, address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Pune Zone, address-proof nuances and on-ground pickup — priced flat ₹999.
Local jurisdiction, CGST Chennai Zone, address-proof nuances and on-ground pickup — priced flat ₹999.
All cities we serve
GST Registration for Exporters — FAQs
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